On May 14th 1998, the department decided to tax at the rate of 60% the donations from believers of JW for years 1993 to 1996, refusing to tax-exempt them. The department applied also a penalty rate of 80% which resulted that the donations to JW were taxed at rate of..108% and fixed the annual interest at 9% on late payments.

On February 24th 2005, the applicant lodged its case (see below) to the Court arguing that the tax rate of 108% on donations to JW was a discrimination in violation of articles 9 and 11 of the Convention with article 14. He added that the tax rate in itself was a violation of article 1 P1 and that the use of a tax to harass a minority religion a violation of articles 18 and 1 P1. The applicant submitted also allegation of violations of articles 6-1 and 13.

According to Me Philippe Goni (comments), this is the first time that the Court found that the French Republic violated article 9. He added that this raises serious questions about the “passiveness of the national courts” . He requested that the tax department annulled the whole demand of tax and penalties (more than €50 millions) and reimbursed the amount already seized.